The North Dakota Attorney General issued a legal opinion to Mr. Swanson, Mr. Phillips, and Ms. Warnstad

15 Sep The North Dakota Attorney General issued a legal opinion to Mr. Swanson, Mr. Phillips, and Ms. Warnstad

Posted at 13:14h in Opinions by

September 15, 2026

Media Contact: Suzie Weigel, 701.328.2210

LEGAL OPINION

SCHOOL DISTRICTS ONLY HAVE TAXING AUTHORITY OVER PROPERTY LOCATED WITHIN THE BOUNDARIES OF THE SCHOOL DISTRICT 

Section 57-15-13, N.D.C.C., provides that the authority of a school district to levy taxes does not extend beyond the boundaries of the school district.

Link to opinion

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